Countries › Costa Rica › Guide › 7. Labor and employment › Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund

Social security and occupational risk insurance in Costa Rica: CCSS registration, worker and employer contributions, the INS policy and the labour capitalisation fund

Last verified: 2026-10-29 · Status: Changing

Every salaried worker in Costa Rica must be insured with the CCSS for health and pensions, on all remuneration paid, and every employer must also insure its workers against occupational accidents and diseases with the INS. In 2026 workers contribute 5.50% for health, 4.33% for pensions and 1% to Banco Popular, while employers pay about 23.83% across CCSS and related charges plus the INS premium. Missing registration or underreporting salaries brings fines in salarios base and full liability for benefits, and being in arrears blocks registry filings and public contracts.

USD figures use the Banco Central de Costa Rica reference selling rate of ₡454.82 per US dollar published for 29 October 2026 (indicator 318 on bccr.fi.cr), rounded to the cent. Fines use the 2026 salario base of ₡462,200 (Circular 246-2025 of the Consejo Superior del Poder Judicial, under Ley 7337 art. 2).

Key facts

Worker CCSS health (SEM)	5.5 %Reglamento del Seguro de Salud art. 62, as of 2026-10-29 · in force
Employer CCSS health (SEM)	9.25 %Reglamento del Seguro de Salud art. 62, as of 2026-10-29 · in force
Worker CCSS pensions (IVM), 2026 to 2028	4.33 %Reglamento IVM transitory XI, as of 2026-01-01 · in force
Employer CCSS pensions (IVM), 2026 to 2028	5.58 %Reglamento IVM transitory XI, as of 2026-01-01 · in force
Employer charges on the payroll taxes page (excluding complementary pension and INS)	23.83 %Reglamento SEM art. 62; Reglamento IVM; Ley 5662; Ley 4760; Ley 6868; Ley 4351; Ley 7983, as of 2026-10-29 · in force
Deadline to start CCSS employer registration	8 business daysLey 17 art. 44(a), as of 2026-10-29 · in force
Deadline to report an occupational accident to the INS	8 business daysCódigo de Trabajo art. 214 and 221, as of 2026-10-29 · in force

The rule

1. Social insurance is compulsory for all salaried workers, and contributions are calculated on the total remuneration paid under any name because of the employment relationship.Ley 17, Ley Constitutiva de la CCSS, art. 3, 1943-10-22 official text · verified 2026-10-29

2. Employers deduct the worker contributions when paying salary and pay them to the CCSS; an employer that does not withhold answers personally for them, and a buyer or lessee of a business is jointly liable for contributions owed at the time of transfer.Ley 17, Ley Constitutiva de la CCSS, art. 30, 1943-10-22 official text · verified 2026-10-29

3. Fines: 5% of omitted salaries for not starting registration within eight business days of starting activity; three salarios base for cutting wages to cover the employer share, ignoring CCSS orders or not withholding or paying contributions; five salarios base for leaving workers off the payroll or misreporting salaries. An employer in arrears or that did not insure a worker answers in full for all benefits granted.
Cost to do it: Three salarios base ₡1,386,600; five salarios base ₡2,311,000 (2026).
Example: Not paying the employer contribution: ₡1,386,600 fine plus the contributions. / About US$3,048.68 plus contributions.Ley 17, as reformed by Ley 7983, art. 44, 2000-02-16 official text · verified 2026-10-29

4. To file documents of a legal entity in the commercial registry, apply for permits, licences, concessions or exemptions, or take part in public procurement, the employer must be registered with the CCSS and up to date; public contracting parties withhold payments to a contractor in arrears and pay the CCSS directly.Ley 17, as reformed by Ley 8909 and Ley 9686, art. 74, 2019-05-21 official text · verified 2026-10-29

5. Health insurance (SEM): workers 5.50%, employers 9.25% of salary. Pensions (IVM) from 1 January 2026 to 31 December 2028: workers 4.33%, employers 5.58%; from 1 January 2029 workers 4.50%, employers 5.75%. Rates and the full list of employer charges are on the payroll taxes page.
Example: Salary ₡1,500,000: worker contributions ₡82,500 (SEM) + ₡64,950 (IVM) + ₡15,000 (Banco Popular) = ₡162,450. / About US$357.17.Reglamento del Seguro de Salud art. 62; Reglamento del Seguro de IVM transitory XI, art. 62; transitory XI, 2019-06-20 official text · verified 2026-10-29

6. Insurance against occupational risks with the INS is compulsory, universal and forced in all work; employers must report every occupational accident or disease to the INS within eight business days and send the INS a payroll report at least monthly. The INS covers uninsured workers and recovers all costs from the employer.Ley 2, Código de Trabajo, as reformed by Ley 6727, art. 201, art. 214 and art. 221, 1982-03-09 official text · verified 2026-10-29

7. Employers pay 1.5% of each worker's monthly salary to a labour capitalisation fund for the whole employment; the worker withdraws it on termination for any cause, every five years while employed, or on suspension or reduced hours.
Example: Salary ₡1,500,000: ₡22,500 a month, ₡270,000 a year. / About US$49.47 a month.Ley 7983, Ley de Protección al Trabajador, as reformed by Ley 9906, art. 3 and art. 6, 2020-10-05 official text · verified 2026-10-29

8. Workers may join a solidarista association that saves 3% to 5% of salary deducted by the employer, and the employer contribution agreed with the association is held as a reserve towards cesantía.Ley 6970, Ley de Asociaciones Solidaristas, art. 18, 1984-11-07 official text · verified 2026-10-29

Worked example

On a ₡1,500,000 monthly salary (US$3,298.01) the worker has ₡162,450 withheld (US$357.17) and the employer pays at least ₡357,450 (US$785.92) in the charges listed on the payroll taxes page, plus the INS premium.

Step by step

Register as employer with the CCSS (empadronamiento) within eight business days of starting activity.
Take out the INS riesgos del trabajo policy and report payroll to the INS monthly.
Report payroll monthly to the CCSS and pay worker and employer contributions together.
Report any work accident to the INS within eight business days.
Get a CCSS certificate of being up to date before registry filings, permits and public tenders.

Common traps

Excluding bonuses or commissions from the contribution base is underreporting (Ley 17 art. 3 and 44(c)); the aguinaldo is the statutory exception (Ley 2412 art. 7).
Buying a business makes the buyer jointly liable for its CCSS debt (Ley 17 art. 30).
Workers abroad on telework need extraterritorial INS cover (Ley 9738 art. 10).

Sources

← Termination and severance in Costa Rica: notice up to one month, cesantía of 19.5 to 22 days a year capped at eight years, and the dismissal letterUnions, solidarista associations, strikes and collective bargaining in Costa Rica: 12 founders, union leader protection and the 2020 strike rules →

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